1. For each of the following items, indicate whether its amount
(i) Affects the bank or book side of a bank reconciliation and
(ii) Represents an addition or a subtraction in a bank reconciliation.
a. Interest on cash balance
b. Bank service charges
c. Debit memos
d. Outstanding checks
e. Credit memos
f. NSF checks
g. Outstanding deposits
2. Which of the items in part 1 require an adjusting journal entry?